Auditoría de cumplimiento al convenio de cooperación técnico-económico del servicio adulto mayor -atención domiciliaria entre el MIES y el GAD municipal del cantón Guano, período 2021

Abstract

This research shows a Compliance Audit of the technical-economic cooperation agreement for the elderly home care service between the Ministry of Economic and Social Inclusion (MIES) and the Municipal Government of Guano Canton in 2021. The audit used standards and the COSO III model to assess compliance with legal policies. The audit followed the three main stages: Planning, Execution, and Reporting Results. In the Planning phase, various techniques were employed, including facility inspection, observation, and an interview with the district director. The most significant weaknesses identified include the lack of an internal control system, absence of risk mitigation plans, non-compliance with the timely submission of supporting documents by the cooperating party, failure to execute the project budget by the implementing entity, and lack of clarity in the provided information, potentially impacting the effectiveness and transparency of program and project management within the organization. The conclusions and recommendations outlined in the audit report aim to guide the implementation of corrective actions to address the identified weaknesses. It is recommended that the entity ensures appropriate monitoring and compliance with these recommendations to establish better control over the process